As miserable a season as the New England Patriots have endured, do you realize that the Commonwealth of Massachusetts has been doing even worse?

The difference is, tomorrow the Patsies can fire their bust-out coach, lock down the second or third pick in the NFL draft and begin the long rebuilding process.

Where does the state of Massachusetts go for a make-over?

Even Harvard University is in better shape, if only because those modern-day Know Nothings are sitting on a $50-billion endowment that they can use to continue their relentless dumbing down of the entire school, from top to bottom, into a cesspool of Third World identity politics.

This week the state Department of Revenue (DOR) quietly announced that revenue projections in November had fallen short — for the sixth month in a row. The hackerama hasn’t reached its numbers since the new fiscal year started July 1.

In total, six monthly shortfalls in a row — even Bill Belichick in his twilight went 1-5 in the first half-dozen games this lost season.

Don’t worry though — it’s only “benchmarks” that the state is missing. So far this fiscal year, $769 million in “benchmarks” have vanished.

That’s “only” 4.1 percent. The problem is that, unlike the feds, the state doesn’t have a printing press in the basement of the State House to churn out more funny money to cover the deficits.

In fact, the state constitution contains a benchmark saying that the budget must be balanced every year.

Belichick, in his mumbling post-game excuses for the mounting losses, has nothing on the Alibi Ikes of the DOR. In their most recent the-dog-ate-my-homework explanation for November, the DOR said the shortfall “was mostly attributable to a decrease in estate tax, a category that tends to fluctuate.”

Are the payroll patriots now saying that the number of deaths “fluctuates?” I guess that’s good news — didn’t the death rate always used to be 100 percent?

Perhaps, though, estate tax collections are dropping because as home-owning Massachusetts taxpayers age, they’re realizing that if they die here, their children are going to inherit a lot less money because of the onerous levy.

If you want to “fluctuate” your inheritance tax down to nothing, you can just move across the border into New Hampshire. But guess what — most states don’t have an inheritance tax. Even California.

Speaking of California, U-Haul last week came out with its annual listings of which states Americans are moving into and out of.

We’re number two! We’re number two — in net loss of people fleeing their previous residences. It’s tough to top the Golden State and that gang of what somebody called the “malevolent morons” in charge in Sacramento.

All NFL teams have a “physically unable to perform list.”

Likewise, the states have a “fiscally unable to perform list” — those people who are voting with their feet. According to some statistics, Massachusetts has shed 122,000 law-abiding tax-paying American citizens in the past three years.

The Globe was recently cheered, however, by a different number. They claimed that over the last year, despite the overall loss of productive citizens, the state’s numbers have been buoyed by 19,000 new arrivals — “primarily due to the rebound in foreign population.”

In other words, illegal aliens. Which means that the native working classes in Massachusetts are being replaced by foreign non-working classes — now known as “migrants.”

Why do you suppose the leisure classes from what Democrat John Silber used to call “the tropical climes” want to flop here? It’s certainly not the wonderful climate. But let’s consider some other numbers.

Since the Panic of 2020, the state’s overall labor force has declined by 65,000.

Since August, net, no new jobs have been created in Massachusetts.

No jobs! That’s like a dog whistle for all these loafers from south of the border. Why are they moving here? Because they heard there was no work.

Everything free in America.

The problem for those who can’t flee is who’s leaving — Americans in the 25- to 44-year-old age group. Nowadays it’s easier than ever to buy fentanyl or to become infected with a previously eradicated communicable disease like tuberculosis.

But finding a licensed plumber or even a checkout-counter supermarket clerk — that’s more difficult than ever. The woke one-party state of Massachusetts has ever fewer job-seekers, and ever more shoplifters and hit-and-run drivers.

Better hope for some more of that global warming this winter. A lot of the blue-collar guys who traditionally plowed the driveways and parking lots in New England have been departing for greener pastures, which is almost anywhere, if you’re not on welfare.

“Oh yeah?” the moonbats say. “If everybody’s leaving Massachusetts, why is the traffic so bad?”

Maybe it’s because the MBTA is in a state of collapse. It’s been a while since rapid transit was… rapid. Or even “transit,” for that matter.

Plus, on top of all the other free stuff offered to undocumented Democrats, now the Registry hands them drivers’ licenses. That way they can drive their unregistered, uninspected, uninsured Kendra Lara-mobiles to the welfare offices for more handouts.

Remember how, after the Panic, all the Registry offices were understaffed? You had to schedule an appointment weeks in advance for the simplest of tasks, like getting a learner’s permit for your kid.

The malevolent morons of Beacon Hill could not have cared less about your RMV travails. But once the illegals started demanding service now — ahora! — the hacks went on a hiring spree. They even opened Saturdays in some “gateway cities.”

Then there’s the so-called millionaires’ tax. The moonbats assert that the exodus of the well-to-do is exaggerated, because who wants to give up the “cultural amenities” of Massachusetts.

Where are these cultural amenities exactly? The public schools, once the best in the nation, are terrible. How “livable” is Boston, really?

In the Internet age, what is available in Boston that you can’t get anywhere else?

And in free America, you don’t have to put up with the taxes and crime and grime and broken infrastructure, not to mention the insufferably smug entitled racism and quotas that infect every institution from Harvard Square to City Hall?

When I was a kid, Massachusetts had 14 Congressmen. Now we have nine. Obviously, you and I aren’t the only people who think the Commonwealth is failing.

Bill Parcells used to say, you are what your record says you are. Bill Belichick used to believe that too. Now not so much.

At least the Krafts can fire Bill Belichick tomorrow for what he’s done to their team. Who can we fire for what they’ve done to our state?